matching terms for accounting

Question 1 Match the definition with the correct term Direct labor + Factory overhead = A. Variable cost Costing system that requires the use of Equivalent Units of Production to B. Process Costing calculate costs per unit. C. Mixed cost Costing system that tracks costs related to unique production runs. D. Break-even point Total costs do not change when then volume of activity changes, within the relevant range E. Target Income A cost that has both fixed and variable cost compotents. F. Job Order Costing A company's normal operating levels which excludes extremely high or low G. Relevant range volumes of production H. Conversion Costs Future income goals 1. Fixed Costs Sales - Variable costs J. Margin of Safety Excess of expected sales over the break even sales, K. Contribution margin v. Sales level where a company's sales equal total costs, and the company earns neither a profit or loss A cost that changes in proportion to the volume of activity